Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated subject to the General Clauses Act and specifically Section 6 of that Act. Writ petitions were allowed, resulting in setting aside of the impugned assessment orders.
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated subject to the General Clauses Act and specifically Section 6 of that Act. Writ petitions were allowed, resulting in setting aside of the impugned assessment orders.
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